Assessing the Variability of Tax Elasticities in Lithuania /

This paper quantifies the variability of tax elasticities in Lithuania using two alternative methods: rolling regressions and pooled mean group estimator. The analysis is motivated by the systematic variation of tax revenues observed over the economic cycle in the recent past. Both methods confirm t...

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Autor principal: Poghosyan, Tigran
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2011.
Col·lecció:IMF Working Papers; Working Paper ; No. 2011/270
Accés en línia:Full text available on IMF